https://www.taxtmi.com/caselaws?id=786448 Pre-deposit already made at the first appellate stage was treated as satisfying the Tribunal's pre-deposit requirement; consequence: no further pre-deposit is required to institute the Tribunal appeal. Where the e filing system fails to accept an appeal within four weeks, physical filing is permitted and the Tribunal must accept it without demanding a fresh pre-deposit. The High Court exercised extraordinary jurisdiction because the Appellate Tribunal was not fully functional; consequence: the writ was disposed permitting filing and leaving all merits to the Tribunal. Limitation was not invoked because the petitioner bona fide pursued available remedies. en-us Mon, 09 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786448 Pre-deposit already made at the first appellate stage was treated as satisfying the Tribunal's pre-deposit requirement; consequence: no further pre-deposit is required to institute the Tribunal appeal. Where the e filing system fails to accept an appeal within four weeks, physical filing is permitted and the Tribunal must accept it without demanding a fresh pre-deposit. The High Court exercised extraordinary jurisdiction because the Appellate Tribunal was not fully functional; consequence: the writ was disposed permitting filing and leaving all merits to the Tribunal. Limitation was not invoked because the petitioner bona fide pursued available remedies. Case-Laws GST Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786448